BENHUR EXPRESS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BENHUR EXPRESS
Largest movements
- Receivables within one year -€15,283
down €15,283 (-25.1%), from €60,991 to €45,708
of which Trade receivables: -€25,952
- Stocks and contracts -€9,724
down €9,724 (-19.3%), from €50,445 to €40,721
- Tangible fixed assets -€9,596
down €9,596 (-25.3%), from €37,983 to €28,387
of which Furniture and vehicles: -€8,225
- Cash -€7,497
down €7,497 (-55.0%), from €13,632 to €6,135
mainly Net result for the year (-€44,201) and Other debts (-€38,951)
- Deferred charges and accrued income -€2,655
no longer reported in 2024 (was €2,655)
- Profit (loss) carried forward -€44,201
down €44,201 (-173.4%), from -€25,487 to -€69,688
- Other debts -€38,951
down €38,951 (-46.8%), from €83,163 to €44,212
- Trade debts +€21,529
up €21,529 (+40.6%), from €52,992 to €74,521
- Tax, wage and social debts +€16,778
up €16,778 (+56.0%), from €29,967 to €46,745
of which Taxes: +€22,096
- Accrued charges and deferred income +€6,804
new in 2024: €6,804
- Gross operating margin -€78,199
down €78,199 (-52.9%), from €147,816 to €69,617
- Staff costs -€17,746
down €17,746 (-20.2%), from €87,681 to €69,935
- Other operating charges +€12,345
up €12,345 (+556.3%), from €2,219 to €14,564
- Taxes +€5,857
up €5,857 (+76.6%), from €7,650 to €13,508
- Financial charges +€3,092
up €3,092 (+98.7%), from €3,132 to €6,224
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,705 | €121,951 | -€44,755 | -26.8% |
| Fixed assets | 21/28 | €38,983 | €29,387 | -€9,596 | -24.6% |
| Tangible fixed assets | 22/27 | €37,983 | €28,387 | -€9,596 | -25.3% |
| Plant, machinery and equipment | 23 | €925 | €714 | -€211 | -22.8% |
| Furniture and vehicles | 24 | €31,823 | €23,598 | -€8,225 | -25.8% |
| Other tangible fixed assets | 26 | €5,235 | €4,075 | -€1,160 | -22.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €127,723 | €92,564 | -€35,159 | -27.5% |
| Stocks and contracts in progress | 3 | €50,445 | €40,721 | -€9,724 | -19.3% |
| Stocks | 30/36 | €50,445 | €40,721 | -€9,724 | -19.3% |
| Amounts receivable within one year | 40/41 | €60,991 | €45,708 | -€15,283 | -25.1% |
| Trade receivables | 40 | €52,918 | €26,966 | -€25,952 | -49.0% |
| Other amounts receivable | 41 | €8,073 | €18,742 | +€10,669 | +132.1% |
| Cash at bank and in hand | 54/58 | €13,632 | €6,135 | -€7,497 | -55.0% |
| Deferred charges and accrued income | 490/1 | €2,655 | - | -€2,655 | |
| Total equity and liabilities | 10/49 | €166,705 | €121,951 | -€44,755 | -26.8% |
| Equity | 10/15 | -€6,131 | -€50,332 | -€44,201 | -721.0% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €957 | €957 | = | 0.0% |
| Non-distributable reserves | 130/1 | €957 | €957 | = | 0.0% |
| Reserves not available under the articles | 1311 | €957 | €957 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,487 | -€69,688 | -€44,201 | -173.4% |
| Amounts payable | 17/49 | €172,836 | €172,282 | -€554 | -0.3% |
| Amounts payable within one year | 42/48 | €172,836 | €165,478 | -€7,358 | -4.3% |
| Financial debts | 43 | €6,714 | - | -€6,714 | |
| Credit institutions | 430/8 | €6,714 | - | -€6,714 | |
| Trade debts | 44 | €52,992 | €74,521 | +€21,529 | +40.6% |
| Suppliers | 440/4 | €52,992 | €74,521 | +€21,529 | +40.6% |
| Taxes, remuneration and social security | 45 | €29,967 | €46,745 | +€16,778 | +56.0% |
| Taxes | 450/3 | €9,794 | €31,890 | +€22,096 | +225.6% |
| Remuneration and social security | 454/9 | €20,173 | €14,855 | -€5,318 | -26.4% |
| Other amounts payable | 47/48 | €83,163 | €44,212 | -€38,951 | -46.8% |
| Accrued charges and deferred income | 492/3 | - | €6,804 | +€6,804 | |
| Remuneration, social security and pensions | 62 | €87,681 | €69,935 | -€17,746 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,276 | €9,596 | +€1,320 | +15.9% |
| Other operating charges | 640/8 | €2,219 | €14,564 | +€12,345 | +556.3% |
| Gross operating margin | 9900 | €147,816 | €69,617 | -€78,199 | -52.9% |
| Operating profit (loss) | 9901 | €49,640 | -€24,478 | -€74,118 | |
| Financial income | 75/76B | €21 | €8 | -€13 | -60.4% |
| Recurring financial income | 75 | €21 | €8 | -€13 | -60.4% |
| Financial charges | 65/66B | €3,132 | €6,224 | +€3,092 | +98.7% |
| Recurring financial charges | 65 | €3,132 | €6,224 | +€3,092 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €46,529 | -€30,693 | -€77,223 | |
| Income taxes | 67/77 | €7,650 | €13,508 | +€5,857 | +76.6% |
| Profit (loss) for the period | 9904 | €38,879 | -€44,201 | -€83,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,879 | -€44,201 | -€83,080 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.